Cold Products Corporation manufactured 32,000 ice chests during September. The variable overhead cost-allocation base is $11.50 per machine-hour. The following variable overhead data pertain to September: Production Actual Budgeted 32,000 units 26,000 units 14,700 hours 10,400 hours $11.50 $11.25 Machine-hours Variable overhead cost per machine-hour What is the variable overhead spending variance? A. $18,175 unfavorable B. $3,675 favorable C. $49,450 unfavorable D. $21,850 unfavorable